AMAX COAL CO. v. BOARD OF EQUALIZATION

No. 90-265.

819 P.2d 834 (1991)

AMAX COAL COMPANY, Petitioner, v. WYOMING STATE BOARD OF EQUALIZATION, Respondent.

Supreme Court of Wyoming.

November 18, 1991.


Attorney(s) appearing for the Case

Lawrence J. Wolfe and Matthew H. Thomas of Holland & Hart, Cheyenne, for petitioner.

Joseph B. Meyer, Atty. Gen. and Michael L. Hubbard, Sr. Asst. Atty. Gen., Cheyenne, for respondent.

Before URBIGKIT, C.J., and THOMAS, CARDINE, MACY and GOLDEN, JJ.


GOLDEN, Justice.

In this appeal we address petitioner Amax Coal Company's protestations that respondent Wyoming State Board of Equalization (Board) erred in assessing its Belle Ayr and Eagle Butte coal mines for tax year 1988. The thrust of Amax's protest is that the Department of Revenue and Taxation, Minerals Division (Division), used an improper assessment formula which overvalued their coal production and operated in...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases